Greenwood Company manufactures two products15,000 units of Product Y and 7,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	213,400	11,000	MHs
Machine setups	Number of setups	$	61,600	140	setups
Production design	Number of products	$	78,000	2	products
General factory	Direct labor-hours	$	244,000	10,000	DLHs

Activity Measure	Product Y	Product Z
Machining	6,400	4,600
Number of setups	60	80
Number of products	1	1
Direct labor-hours	7,400	2,600

Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z? (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

	Product Y	Product Z
Manufacturing overhead allocated

.

What is the activity rate for the Machining activity cost pool? (Round your answer to 2 decimal places.)

Activity rate

per MH

What is the activity rate for the Machine Setups activity cost pool? (Round your answer to 2 decimal places.)

Activity rate per setup

What is the activity rate for the Product Design activity cost pool? (Round your answer to 2 decimal places.)

Activity rate

per product